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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL EDUCATION AND DEVELOPMENT INFOKUM Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Science and Education (JSE) Instal : Jurnal Komputer Jurnal Ekonomi Jurnal Ilman: Jurnal Ilmu Manajemen Jurnal Masyarakat Indonesia The Indonesian Journal of Computer Science
Khairunnisa Almadany
Politeknik LP3I Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences

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Journal : Instal : Jurnal Komputer

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Revolutionizing Accounting and Audit with Blockchain Technology: Scientific Literature Review Khairunnisa Almadany; Rizaldy Khair
Bahasa Indonesia Vol 15 No 01 (2023): Instal : Jurnal Komputer
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jurnalkomputer.v15i01.95

Abstract

Blockchain technology is disrupting traditional practices in accounting and audit fields. This article explores how blockchain's transparency, immutability, and decentralization are reshaping financial transactions and record-keeping. Conventional accounting faces challenges like data accuracy and fraud prevention, which blockchain addresses through an unalterable, decentralized ledger for real-time financial transaction records. Each transaction is securely linked using cryptography, forming a tamper-proof chain that reduces fraud risk and ensures an auditable trail. Blockchain's impact on accounting lies in its ability to automate processes through smart contracts. These self-executing codes enable instant revenue recognition, automated intercompany transactions, and compliance with standards. Blockchain also enhances audit efficiency by granting auditors access to immutable financial data and automating audit procedures. Despite challenges like scalability and privacy, blockchain's transformative potential is evident in real-world applications across sectors. Its implementation demands stakeholder collaboration to navigate technical and ethical considerations. As blockchain evolves, its role in accounting and audit is set to redefine financial transparency and accountability.
Co-Authors Br Lubis, Ika Rahmadani Eka Wulandari Surbakti Fatma Juliana Hasibuan, Siska Imamati Zikra Ar Rusyfa Nirmalahaty Harahap Nurlinda Prasetya , Linda Rahmah, Maulidya Ricka Wahyuni Rizaldy Khair Siska Hasibuan Supriyanto Syahril Wisnu Yudhistira